�\pjnwill00 (�0� �' D`8|�B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 x�Arial1 x�Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm-*_(* #,##0_);_(* \-#,##0" ";_(* "0"_);_(@_) "$"#,##0.00 "$"#,##0,)_(* #,##0_);_(* \-#,##0_);_(* "0"_);_(@_) m/d/yyyy ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -� C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C &� ��C $� ��C %� ��C #� ��C  � ��C  XA�C  �C  �C  �C  �C (XA�C  �C (XA�C !<��C  ,��C !<C #<��C #<C #�C "<�C #<�C #<�C #<�C "<�C "<�C #<�C #<�C #�C  ,�C  ,C  ��C #��C  ��C  (�C !��C  ��C " ��C xA�C #<��C #<�C  ,�C #<�C  ��C #��C  �C #<��C #<��C #<�C #<�C #<�C " ��C " �������������������U} �#}  � ��l����������� � �� �� �� �� ���������������������������������������yTax Year 1999, United States Selected Income and Tax Items for Individual Income Tax Returns: Forms 1040, 1040A & 1040EZ,     rjBy State and Size of Adjusted Gross Income, Filing/Processing Period: January 1, 2000 to December 31, 2000     -%(Amounts are in thousands of dollars)          5     % Size of Adjusted Gross Income      !"# West Virginia6$ Breakeven~ %�?~ &@~ &@~ &L@~ &j@~ &O@~  &j@~  &OA~  &jA~  &�A~  &�.A"'6Total  $and $Under $Under $Under $Under $Under $Under  $Under  $Under  $Under  $Under  $and"(7Returns )Loss~ *@~ *@~ *L@~ *j@~ *O@~ *j@~  *OA~  *jA~  *�A~  *�.A  )Over+,8------- - - - - - . Returns Count~ =�&A~ 9@~ 9p!A~ 9�A~ 9@@~ 9@A~ 9@~ 9@~ 9@~ 9װ@~ 9@~ 9p@~ 9r@ /" .Dependent Exemptions Count~ =A~ 9H@~ 9@~ 9n@~ 9`t@~ 9@@~ 9�(@~ 9@~ 9@~ 9@~ 9@~ 9@~ 9q@ / .Joint Returns Count~ =L�A~ 9@~ 9@v@~ 9@~ 9 @~ 9@~ 9k@~ 9@~ 9M@~ 9@~ 9)@~ 9@~ 9o@ / .Single Returns Count~ =`}A~ 9@~ 9�A~ 90@~ 9@~ 9 k@~ 9@~ 9ԡ@~ 9@~ 9@~ 90@~ 9U@~ 9>@ / .Head of Household Count~ =�9@~ 9h@~ 9@~ 9_@~ 9@~ 9@~ 9@~ 9p}@~ 9p@~ 9@W@~ 9@V@~ 9,@~ 9@ /.Number of Farm Returns~ =E@~ 9@@~ 9Ě@~ 9@~ 9,@~ 9@~ 9@~ 9@~  9~@~  9`e@~  9@f@~  9B@~  92@/#.Paid Preparer Returns Count~ =wA~ 9@~ 9J@~ 93@~ 9@~ 9S@~ 9@~ 9@~  9,@~  9@~  9@~  9@~  9q@/0Salaries and Wages:=9999999 9 9 9 9 9/1 Number of Returns~ =�=#A~ 9@~ 9pA~ 90�@~ 9@~ 9@~ 9@~ 9 @~  9x@~  9@~  9@~  9ȃ@~  9m@/. Amount~ =HV~ 9@~ 9%A~ 9k~ 9~ 9Y~ 9] ~ 9�~  9K~  9p�A~  9ė#A~  9A~  90O@/ 0Taxable Interest Income:=9999999 9 9 9 9 9/1 Number of Returns~ =�A~ 9N@~ 9`\@~ 9@~ 9@~ 9@~ 9 @~ 9Z@~  9|@~  9@~  9@~  9@~  9pr@/. Amount~ =0~ 9s@~ 9`q@~ 9@~ 9 @~ 9�A~ 9@~ 9q@~  9@~  9@@~  9@~  9@(@~  9@@/0Tax-exempt Interest:=9999999 9 9 9 9 9/1 Number of Returns~ =@~ 9Z@~ 9 @~ 9̕@~ 9H@~ 9@~ 9@~ 9d@~  9d@~  90@~  98@~  9x@~  9 f@/. Amount~ =A~ 9@~ 9@~ 9Z@~ 9ܲ@~ 9@~ 9Z@~ 9@~  9@~  9@~  9@~  9@~  9�@/0Dividends Received:=9999999 9 9 9 9 9/1 Number of Returns~ =�;A~ 9@~ 9@~ 9N@~ 9"@~ 9@f@~ 9@~ 9@~  9@~  9@~  9@~  9@~  9q@/. Amount~ =D�A~ 9@~ 9k@~ 9o@~ 9@~ 9 @~ 9@~ 9Z@~  9�"@~  9�@~  9@@~  9@~  9@/ 0State and Local Refunds:=9999999 9 9 9 9 9/1 Number of Returns~ =�(@~ 9j@~ 9@~ 9h@~ 9$@~ 9N@~ 9@~ 9t@~  9ݱ@~  9ؙ@~  9@~  9y@~  9`g@/. Amount~ =@@~ 9y@~ 9p@~ 98@~ 9@~ 9:@~ 9@~ 9.@~  9$@~  9@~  9@~  9@~  9x@/60.Business or Profession Net Income (less loss):=9999999 9 9 9 9 9/ �l!��"��#��$��%��&��'��(��)��*��+��,��-��.��/��0��1��2��3��4��5��6��7��8��9��:��;��<��=��>��?�� 1 Number of Returns~ =@~ 9*@~ 9@~ 9@~ 9i@~ 9@@~ 9@~ 9S@~ 9@~ 9@~ 9h@~ 9u@~ 9``@ /!. Amount~ !=D�-A~ !9~ !9>@~ !9g@~ !9}@~ !90[@~ !9@~ !9к@~ ! 90S@~ ! 9@@~ ! 9� A~ ! 9@~ ! 9@!/%"0Net Capital Gain (less loss):"="9"9"9"9"9"9"9" 9" 9" 9" 9" 9"/#1 Number of Returns~ #= @~ #9,@~ #9@~ #9@~ #9Z@~ #9@@~ #9@@~ #90@~ # 9ȿ@~ # 9R@~ # 9L@~ # 90@~ # 9q@#/$. Amount~ $=İ-A~ $9@~ $9@~ $9@~ $9@~ $9�$@~ $9@@~ $90-@~ $ 9l@~ $ 9>@~ $ 9@6A~ $ 9 @~ $ 9 A$/"%0Taxable IRA Distributions:%=%9%9%9%9%9%9%9% 9% 9% 9% 9% 9%/&1 Number of Returns~ &=@~ &9a@~ &9@~ &9J@~ &9S@~ &9@~ &9@~ &9ީ@~ & 9@~ & 9@~ & 9H@~ & 9Q@~ & 9<@&/'. Amount~ '=�A~ '9H@~ '9@~ '9@5@~ '9 @~ '9J@~ '9@~ '9@~ ' 9@@~ ' 9@~ ' 9@~ ' 9@~ ' 9@'/%(0Taxable Pensions / Annuities:(=(9(9(9(9(9(9(9( 9( 9( 9( 9( 9(/)1 Number of Returns~ )=A~ )90@~ )9m@~ )9@~ )9/@~ )9@~ )94@~ )9@~ ) 9@~ ) 9@~ ) 9 @~ ) 9d@~ ) 9N@)/*. Amount~ *=:A~ *9@~ *9@~ *9xoA~ *9A~ *9�A~ *9(UA~ *9�A~ * 9@~ * 9`'@~ * 9`^@~ * 9ָ@~ * 9@*/+0Farm Net Income / Loss:+=+9+9+9+9+9+9+9+ 9+ 9+ 9+ 9+ 9+/,1 Number of Returns~ ,=@~ ,9@~ ,9@~ ,9ڡ@~ ,9 @~ ,9@~ ,9ġ@~ ,9@@~ , 9~@~ , 9d@~ , 9e@~ , 9@@~ , 91@,/-. Amount~ -= ~ -9Խ~ -9ű~ -9'~ -9~ -9~ -91~ -9'~ - 9,~ - 9~ - 9~ - 9Ȑ~ - 9�-/".0Unemployment Compensation:.=.9.9.9.9.9.9.9. 9. 9. 9. 9. 9.//1 Number of Returns~ /=�@~ /9R@~ /9@~ /9@~ /9@~ /9T@~ /9O@~ /9@~ / 9 z@~ / 9M@~ / 9?@ / 9** / 9**//0. Amount~ 0=�A~ 09 k@~ 09B@~ 09@~ 09@@~ 09`@~ 09@~ 09 @~ 0 9ؖ@~ 0 9i@~ 0 9Z@ 0 9** 0 9**0/'10Taxable Social Security Income:1=191919191919191 91 91 91 91 91/21 Number of Returns~ 2=@~ 295@~ 29m@~ 29@~ 29x@~ 29@3@~ 29@~ 29@~ 2 9@~ 2 9@~ 2 9h@~ 2 9^@~ 2 9J@2/3. Amount~ 3=A~ 39`@~ 39̐@~ 39̠@~ 39P@~ 39�@~ 39@~ 39@~ 3 9�?@~ 3 9;@~ 3 9*@~ 3 9N@~ 3 9@3/40 IRA Payments:4=494949494949494 94 94 94 94 94/51 Number of Returns~ 5=�=@~ 59O@~ 59؅@~ 59j@~ 59N@~ 59 @~ 59Ҫ@~ 59@~ 5 9@~ 5 9r@~ 5 90u@~ 5 9O@~ 5 90@5/6. Amount~ 6= @~ 69a@~ 69@~ 69@~ 69@~ 69@~ 69@~ 69h@~ 6 9:@~ 6 9@~ 6 9@~ 6 9`j@~ 6 9L@6/(7, Student Loan Interest Deduction:7=797979797979797 97 97 97 97 97/81 Number of Returns~ 8=@~ 89@Q@~ 89P@~ 89z@~ 89@~ 89ø@~ 89o@~ 89~ 8 9~ 8 9~ 8 9~ 8 9~ 8 98/9. Amount~ 9=H@~ 99E@~ 99`{@~ 99@~ 99X@~ 99@~ 99b@~ 99~ 9 9~ 9 9~ 9 9~ 9 9~ 9 99/(:0 S.E. Health Insurance Deduction::=:9:9:9:9:9:9:9: 9: 9: 9: 9: 9:/;1 Number of Returns~ ;=@~ ;9d@~ ;9Б@~ ;9@~ ;9@~ ;9B@~ ;9@@~ ;98@~ ; 9@~ ; 9Є@~ ; 9@~ ; 9@j@~ ; 9@Z@;/<. Amount~ <=2@~ <9`t@~ <9 @~ <9@~ <9¢@~ <9P@~ <9@~ <9@~ < 9 @~ < 9ԝ@~ < 9@~ < 90@~ < 9t@<//=0'Self-Employed Retirement Plan Payments:===9=9=9=9=9=9=9= 9= 9= 9= 9= 9=/>1 Number of Returns~ >=@~ >9 @~ >9:@~ >9@U@~ >9_@~ >9 v@~ >9@~ >9@~ > 98@~ > 9H@~ > 9@~ > 9c@~ > 9K@>/?. Amount~ ?=`@~ ?9Q@~ ?9B@~ ?9g@~ ?9u@~ ?9@~ ?9@~ ?9@~ ? 9l@~ ? 9_@~ ? 9@~ ? 9.@~ ? 9(@?/@�lA��B��C��<D��E��F��G��H��I��J��K��L��M��N��O��P��Q��R��S��T��U��V��W��X��Y��Z��[��\��]��^��_��@0Total Adjustments:@=@9@9@9@9@9@9@9@ 9@ 9@ 9@ 9@ 9@/A1 Number of Returns~ A=*@~ A9@~ A9@Z@~ A9@)@~ A9@~ A9@e@~ A98@~ A9C@~ A 9$@~ A 9(@~ A 9@~ A 9~@~ A 9 j@A/B. Amount~ B=�4 A~ B9@~ B9@~ B9@=@~ B9�@~ B9 @~ B9@n@~ B9@~ B 9@~ B 93@~ B 9@~ B 95@~ B 9@B/C: AGI Amount~ C>�~ C?8�~ C?&c8~ C?0�~ C?�~ C?L~ C?~!H~ C?f~ C ?A@~ p9@>@~ p9@~ p 9@~ p 9e@~ p 9�(A~ p 9L@~ p 9@@p/q0Earned Income Credit:q=q9q9q9q9q9q9q9q 9q 9q 9q 9q 9q/r1 Number of Returns~ r=wA~ r9y@~ r9@~ r9�8@~ r9@~ r9@~ r9~ r9~ r 9~ r 9~ r 9~ r 9~ r 9r/s. Amount~ s=p� A~ s9u@~ s9@~ s9PC@~ s9@@~ s9?@~ s9~ s9~ s 9~ s 9~ s 9~ s 9~ s 9s/$t0Excess Earned Income Credit:t=t9t9t9t9t9t9t9t 9t 9t 9t 9t 9t/u1 Number of Returns~ u=P@~ u9@n@~ u9@~ u9v@~ u9@~ u9Z@~ u9~ u9~ u 9~ u 9~ u 9~ u 9~ u 9u/v. Amount~ v=�A~ v9j@~ v9 @~ v9@~ v9@~ v9@~ v9~ v9~ v 9~ v 9~ v 9~ v 9~ v 9v/w0Total Tax Payments:w=w9w9w9w9w9w9w9w 9w 9w 9w 9w 9w/x1 Number of Returns~ x=~G+~ x9l@~ x9�A~ x90�A~ x9@.@~ x9A~ x9P@~ x9@~ x 9a@~ x 9@~ x 9@~ x 98@~ x 9pr@x/y. Amount~ y=*~ y9 @~ y9h�A~ y9bA~ y9A~ y9�)~ y96�-~ y9$A~ y 9eA~ y 9X�A~ y 9�A~ y 9`�A~ y 9Ay/&z2Overpayment (Negative Amount):z=z9z9z9z9z9z9z9z 9z 9z 9z 9z 9z/{1 Number of Returns~ {=!A~ {9X@~ {9p}A~ {9A~ {9@~ {9@~ {9 @~ {9@~ { 9<@~ { 9d@~ { 9ܑ@~ { 9 `@~ { 9B@{/|. Amount~ |=�*~ |9'~ |9�~ |9 ~ |9a~ |9@�~ |98�~ |9`~ | 9t~ | 9~ | 9~ | 9~ | 9~|/"}0Tax Due at Time of Filing:}=}9}9}9}9}9}9}9} 9} 9} 9} 9} 9}/~1 Number of Returns~ ~=0@~ ~9y@~ ~9s@~ ~99@~ ~9@~ ~9�@~ ~9=@~ ~9@~ ~ 9C@~ ~ 9@~ ~ 9^@~ ~ 9{@~ ~ 9c@~/. Amount~ =TA~ 9 @~ 9{@~ 9@~ 9 @~ 9@~ 9@@~ 9@@~  9z@~  9@0@~  9`@~  9@~  9@/�l������������������������������������������������������������N��>��Z��X��P��Z��[��U��[��R��!#0Medical and Dental Expense:=9999999 9 9 9 9 9/�1 Number of Returns~ �=@~ �9@w@~ �9t@~ �9@~ �9l@~ �9@~ �9֤@~ �9@~ � 9z@~ � 9@U@~ � 9M@~ � 9@~ � 9�/�. Amount~ �=o@~ �9@~ �9@~ �9@~ �9@@~ �9j@~ �9@~ �9@~ � 9E@~ � 9L@~ � 9x@~ � 9q@~ � 9�/#�0State and Local Income Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=B@~ �9y@~ �90@~ �9@~ �9@~ �9@~ �9@~ �9@~ � 9@~ � 9@~ � 9@~ � 9@@~ � 9q@�/�. Amount~ �=A~ �9&@~ �9@~ �9@~ �9@~ �9@~ �9P@~ �9A@~ � 9 @~ � 9`@~ � 9Q@~ � 9�"@~ � 9`@�/�0Real Estate Tax:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=@+@~ �9p{@~ �9p@~ �9@~ �9@~ �9@~ �9@~ �9\@~ � 9@~ � 9@~ � 9M@~ � 90@~ � 90p@�/�. Amount~ �= @~ �9@~ �9@~ �9@~ �9@~ �9@~ �9@~ �9@~ � 9@~ � 9@~ � 9/@~ � 94@~ � 9̓@�/�0Taxes Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=@~ �9Ё@~ �9 @~ �9/@~ �96@~ �9� @~ �9@~ �9@@~ � 9@~ � 9@~ � 9ȱ@~ � 9h@~ � 9q@�/�. Amount~ �=ƙ&~ �96@~ �9@~ �9@~ �9l@~ �9@~ �9�8�@~ �9@~ � 9@@~ � 9@~ � 9� @~ � 9�@~ � 9`x@�/ �0Interest Paid Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=�@~ �9�@~ �9@~ �9@~ �9ĸ@~ �9@~ �9@~ �9Y@~ � 9 @~ � 94@~ � 9^@~ � 9@~ � 9f@�/�. Amount~ �=d$A~ �9@~ �9@~ �9@~ �9`K@~ �9@~ �9�A~ �9P@~ � 9A@~ � 9@~ � 9 @~ � 9:@~ � 99@�/ �0Contributions Deduction:�=�9�9�9�9�9�9�9� 9� 9� 9� 9� 9�/�1 Number of Returns~ �=0@~ �9~ �9@~ �9R@~ �9 @~ �9@~ �9@~ �9@F@~ � 9@~ � 9x@~ � 9@~ � 9@~ � 9q@�/�3 Amount~ �@4�A~ �A~ �A@~ �A"@~ �AQ@~ �A e@~ �A@~ �A`@~ � A@~ � A@@~ � A@~ � Av@~ � AL@�/�B FOOTNOTES:�B* - Less than $500.J�BB** - Omitted to avoid disclosure of specific taxpayer information.:�42Details may not add to totals because of rounding.V�BNThis table presents aggregates of all returns filed and processed through the T�BLIndividual Master File (IMF) system during Calendar Year 2000. In general, L�BDduring administrative or Master File processing, taxpayer reporting V�BNdiscrepancies are corrected only to the extent necessary to verify the income W�BOtax liability reported. Most of the other corrections to the taxpayer records Q�BIused for these statistics could not be made because of time and resource W�BOconstraints. The statistics in this table should, therefore, be used with the N�BFknowledge that some of the data have not been perfected or edited for �Bstatistical purposes.S�BKClassification by State was usually based on the taxpayer's home address. ��l��Q��W��V����\��X��W��V����V��T��R��R��U��Z��Z��X��[��Y��T��S��R��W��Y��Y��U��3��>��^��\��VM�BEHowever, some taxpayers may have used the address of a tax lawyer or S�BKaccountant or the address of a place of business; moreover, such addresses R�BJcould each have been located in a State other than the State in which the �Btaxpayer resided.X�BPThis table includes (a) "substitutes for returns," whereby the Internal Revenue T�BLService constructs returns for certain non-filers on the basis of available S�BKinformation and imposes an income tax on the resulting estimate of the tax R�BJbase, i.e., "taxable income," and (b) returns of nonresident or departing �Baliens.R�BJItemized deductions include any amounts reported by the taxpayer, even if P�BHthey could not be used in computing "taxable income," the base on which N�BFthe regular income tax was computed. Thus, total itemized deductions N�BFinclude amounts that did not have to be reported by taxpayers with no Q�BI"adjusted gross income." (Adjusted gross income is the total from which V�BNthese deductions would normally be subtracted.) In addition, if standard and V�BNitemized deductions were both reported on a tax return, the form of deduction T�BLactually used in computing income tax was the one used for the statistics. W�BOTherefore, if the standard deduction was the form of deduction used, the total U�BMreported for itemized deductions was excluded from the statistics. However, P�BHthe component deductions were not similarly excluded. As a result, the O�BGnumber of returns and related amounts for the component deductions are N�BFslightly overstated in relation to the grand total shown for itemized S�BKdeductions. These components are also overstated in relation to the total U�BMbecause there was a statutory limitation on the total of itemized deductions U�BMthat could be claimed by certain high-income taxpayers. This limitation did Q�BInot affect the component deductions, the sum of which therefore exceeded /�B'the total used in computing income tax.:�B2Income tax includes the "alternative minimum tax."Z�BRTotal tax liability differs from "income tax" in that it is the sum of income tax X�BPafter subtraction of all tax credits except the "earned income credit," and, in R�BJaddition, includes the "alternative minimum tax," taxes from recapture of P�BHprior-year investment and low-income housing credits, tax applicable to ��,��V��R����Q��V��T��?��:��7��V��R��Z��V��N��PR�BJIndividual Retirement Arrangements (IRA's), Social Security taxes on self-N�BFemployment income and on certain tip income, and certain other income-�Brelated taxes.M�CEEarned income credit includes both the refundable and non-refundable R�CJportions. The non-refundable portion could reduce income tax and certain P�CHrelated taxes to zero; credit amounts in excess of tax, or amounts when ;�C3there was no tax liability at all, were refundable.6�C.AGI Amount is less deficits, where applicable.3�C+Tax-exempt Interest is not included in AGI.R�CJTotal Credits excludes the "earned income credit," shown separately below.N�CFExcess Earned Income Credit, or the refundable portion of the "earned V�CNincome credit" equals the amount in excess of "total tax liability," which is R�CJshown in the table. The excess credit shown includes any "advance earned J�CBincome credit payments" for those returns that had such an excess.L�CDSOURCE: Internal Revenue Service, Information Services, Martinsburg P�CHComputing Center, Master File Service Support Branch. Unpublished data.= xZ�%�> ��" ������������������������������